Divergence in Managerial Accounting Practices: An Analysis of the Findings of Some Existing Literature - Softcover

HOSSAIN, DEWAN MAHBOOB; Akter, Mahmuda

 
9783844326444: Divergence in Managerial Accounting Practices: An Analysis of the Findings of Some Existing Literature
Softcover
ISBN 10: 3844326448 ISBN 13: 9783844326444
Verlag: LAP LAMBERT Academic Publishing, 2011

Inhaltsangabe

After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.

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Reseña del editor

After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.

Biografía del autor

Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.

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Verlag
LAP LAMBERT Academic Publishing
Erscheinungsdatum
2011
Sprache
Englisch
ISBN 10 
3844326448
ISBN 13 
9783844326444
Einband
Tapa blanda
Anzahl der Seiten
88
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Verantwortliche Person
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